The Central Government, under the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017,
read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017, makes the following amendment to Notification No. 7/2017-Integrated Tax dated September 14, 2017:
Amendment: In the proviso of the notification, in clause (b), the figure "151" is substituted with the figure "5".
Effective Date: The amendment comes into force from February 1, 2019.
This amendment is signed by Gunjan Kumar Verma, Under Secretary to the Government of India.